# The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997, Regulation 8: Costs


(1) A person in respect of whose goods and chattels a warrant has been signed shall be liable to pay to an officer or authorised person all costs, in connection with anything done under these Regulations described in column 1 of Schedule 2, as determined in accordance with column 2 of that Schedule.
(2) An authorised person may, after deducting and accounting for the amount of relevant tax to the Commissioners, retain costs from any amount received.

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Source: https://www.legislation.gov.uk/uksi/1997/1431/regulation/8 (the official version)
Page: https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.